John tells us that the Comforter is the Holy Spirit. John 14:26 “But the Comforter, which is the Holy Ghost,”

And Jesus tells us He is going to be our Comforter. John 14:18 “I will not leave you comfortless: I will come to you.”

Therefore, Christ is the Comforter by His own words. How? He comes back by the Holy Spirit, which is His and His Father's Spirit. “By the SPIRIT the FATHER AND THE SON will come and make their abode with you. [John 14:23 quoted]” — (E.G. White, BEcho, Jan 15, 1893)

Judas, not Iscariot, asks Christ how is He going to MANIFEST Himself to them as the Comforter and not unto the world. John 14:22 “Judas saith unto him, not Iscariot, Lord, how is it that YOU will MANIFEST THYSELF unto us, and not unto the world?”

Notice that his question is not “WHO” but “HOW?” They were wondering “HOW” Christ was going to manifest HIMSELF to them as their Comforter. The answer is: By His Spirit which is something the apostles did not yet understand. “That CHRIST should MANIFEST HIMSELF to them, and yet be invisible to the world, was a mystery to the disciples. They could not understand the words of Christ in their SPIRITUAL sense. They were thinking of the outward, visible manifestation. They could not take in the fact that they could have the PRESENCE OF CHRIST WITH THEM, and yet He be unseen by the world. They did not understand the meaning of a SPIRITUAL MANIFESTATION.” — (E.G. White, SW, Sept 13, 1898)

So the “ANOTHER” in John 14:16 is the SPIRIT OF CHRIST. Not Christ physically but HIS Spirit, which is like “ANOTHER.” “This refers to the omnipresence of the SPIRIT OF CHRIST, called the COMFORTER.” — (E.G. White, 14MR 179.2)

John said, “But the Comforter, which is the Holy Ghost, whom the FATHER WILL SEND in my name, he shall TEACH YOU ALL THINGS,” John 14:26. Whose Spirit was sent to teach us all things and hence guide us into all truth? “We cannot be with CHRIST in person, as were His first disciples, but HE has SENT HIS HOLY SPIRIT to GUIDE US INTO ALL TRUTH,” — (E.G. White, Ms30, June 18, 1900)

Below are some quotes stating in unmistakable words that Christ is THE COMFORTER by HIS SPIRIT, which God has revealed to us through His prophet.

“To the poor and oppressed and downtrodden of earth, Christ says, “If ye love me, keep my commandments. And I will pray the Father, and he shall give you another Comforter, even the Spirit of truth, (WHICH IS CHRIST formed within the hope of glory,) whom the world cannot receive, because it seeth him not: but ye know him, for he dwelleth with you, and shall be in you. I will not leave you comfortless. [John 14:15-18 quoted]” — (E.G. White, Ms24, Feb 22, 1898)

“CHRIST is to be known by the blessed name of Comforter. “The Comforter,” said Christ to His disciples, “which is the Holy Ghost, whom the Father will send in My name, He shall teach you all things, and bring all things to your remembrance, whatsoever I have said unto you, [John 14:26 quoted]” — (E.G. White, Ms7, Jan 26, 1902)

“Let them study the seventeenth of John, and learn how to pray and how to live the prayer of CHRIST. HE IS THE COMFORTER. He will abide in their hearts, making their joy full.” — (E.G. White, RH, Jan 27, 1903)

“When He should come forth from the tomb, their sorrow would be turned to joy. After His ascension He was to be absent in person; but through THE COMFORTER He would still be with them, and they were not to spend their time in mourning.” — (E.G. White, DA, p. 278)

“We are ready to receive THE COMFORTER; we open the door of the heart, and invite the Saviour in.” — (E.G. White, GCB, April 2, 1903)

“If you are looking to Jesus, and drawing from him knowledge and strength and grace, you can impart his consolation to others, because THE COMFORTER IS WITH YOU.” — (E.G. White, RH, Dec 17, 1914)

“Christ is everything to those who receive Him. HE IS THEIR COMFORTER, their safety, their healthfulness. Apart from Christ there is no light at all.” — (E.G. White, 21MR 372.1)

“The Saviour is our Comforter. This I have proved Him to be.” — (E.G. White, 8MR 49.3)

“As by faith we look to Jesus, our faith pierces the shadow, and we adore God for His wondrous love in giving JESUS THE COMFORTER.” — (E.G. White, 19MR 297.3)

“The reasons why the churches are weak and sickly and ready to die is that the enemy has brought influences of a discouraging nature to bear upon trembling souls. He has sought to shut JESUS from their view as THE COMFORTER.” — (E.G. White, RH, Aug 26, 1890)

Thus the Holy Spirit is NOT a third being but the Spirit of God coming to us through His Son. Who but someone who has been tempted and suffered as us, and lived as one of us is more qualified to Comfort us? What a blessing it is to have our Lord and Saviour make His abode in us as our Comforter!